Errors in Trial Balance The following preliminary unadjusted trial balance of Ranger Co., a sports ticket agency, does not balance: Ranger Co. Unadjusted Trial Balance August 31, 2017 Cash Accounts Receivable Debit Balances Credit Balances 56,720 26,660 Prepaid Insurance 9,590. Equipment 9,000 Accounts Payable 15,540 Unearned Rent 3,460 Carmen Meeks, Capital 97,560 Carmen Meeks, Drawing 11,900 Fees Earned 100,390 Wages Expense 50,300 Advertising Expense 8,620 Miscellaneous Expense 1,700 210,460 180,980 When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $56,720 and $40,720, respectively; (2) a billing of $3,010 to a customer on account was not posted to the accounts receivable account; (3) a payment of $2,160 made to a creditor on account was not posted to the accounts